David K. Goesling David K. Goesling is a Managing Director in the Valuation & Financial Opinions Group. He is the practice leader of the Machinery & Equipment Group. With more than 25 years of experience, Mr. Goesling has performed valuations for financial reporting, federal income tax reporting, asset based lending, property tax disputes, condemnation, leasing, insurance, litigation and bankruptcy purposes. He has performed tangible asset valuations internationally, including Ireland, China, Sweden, Germany, Mexico, Canada, Switzerland, Malaysia, Bahrain and Italy. In addition, he has provided expert witness testimony regarding appraisal matters in Delaware, Illinois, Michigan, Texas and Colorado and has successfully defended his valuations before the Internal Revenue Services and other third parties. Mr. Goesling has provided valuation services to clients in numerous industries, including manufacturing (automotive, electronics, steel production, metalworking, chemicals, textiles), communications (voice and data, television, print), mining, energy, transportation (rail, marine, and trucking) and retail. Prior to joining our firm, Mr. Goesling was President and owner of Sigma Appraisals, Inc. in Palatine, Illinois. Preceding the formation of Sigma Appraisal, Inc., Mr. Goesling was Director of Corporate Services at Dovebid Valuation Services, Inc., Senior Manager of Valuation Services at KPMG, LLP, Senior Vice President at Valuation Counselors, Inc. and Vice President of Machinery and Equipment Appraisal at Merrill Lynch Business Brokerage & Valuation. Mr. Goesling studied Mechanical Engineering at the University of Illinois and Illinois Institute of Technology. He is a member of the Equipment Leasing Association.